Judgment_paragraph 60 · K (C-322/11)

60In that regard, it follows from the Court’s case-law that the mere fact that a resident taxpayer purchases a property situated in another Member State, which he subsequently sells at a loss, cannot provide a sound basis for a general presumption of tax evasion and justify a measure which compromises the exercise of a fundamental freedom guaranteed by the Treaty (see, by analogy, Case C-436/00 X and Y [2002] ECR I-10829, paragraph 62; Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995, paragraph 50; Case C-524/04 Test Claimants in the Thin Cap Group Litigation [2007] ECR I-2107, paragraph 73; Case C-105/07 Lammers & Van Cleeff [2008] ECR I-173, paragraph 27; Case C-330/07 Jobra [2008] ECR I-9099, paragraph 37; and Case C‑318/10 SIAT [2012] ECR, paragraph 38).